The following words when used in this article have the meaning
ascribed to them in this section, except in those instances where
a different meaning is distinctly expressed or the context in which
the word is used clearly indicates a different meaning is intended:

(a) "Cost-based service" means any service delivered by a
health care provider reimbursed under the medical assistance
program of this state solely on the basis of costs reported to the
single state agency, whether or not the provider is operating on a
profit or not-for-profit basis.

(b) "Department" means the West Virginia department of health
and human resources. The term "secretary" means the secretary of
the West Virginia department of health and human resources, or his
or her designee.

(c) "Gross receipts" or "gross proceeds" means all payments
received by a health care provider enrolled in this state's medical
assistance program for services delivered pursuant to Title XIX of
the United States Social Security Act, as amended, and means any
and all medicaid reimbursement payments made by the West Virginia
department of health and human resources, or a division thereof,
within the limitations set forth in this subsection, to such health
care provider: Provided,
That this definition does not include
payments received for medicare coinsurance and deductibles as
defined in Title XVIII of the Social Security Act, and does not
include reimbursements made for cost-based services.

(d) "Health care provider" or "provider" includes physician
providers as defined in section one, article four-b, chapter nine of this code, ambulance service providers, dentist providers,
general health care providers, and outpatient hospital service
providers as defined in section one, article four-c, chapter nine
of this code, and any other person directly receiving enhanced
medicaid reimbursement payments pursuant to article four-b or
four-c, chapter nine of this code.

(e) "Single state agency" means the single state agency for
medicaid in this state.

(f) "Taxpayer" means a health care provider required to pay
the medicaid enhancement tax imposed by this article and entitled
to receive the increased reimbursement in accordance with article
four-b or four-c, chapter nine of this code.